Case Study On Internal Control In Press B

The reform of public institutions since the 18 th National Congress of the Communist Party of China has been in full swing,aiming to activate the public institutions' vitality.In order to meet the increasingly precise requirements for the management level of public institutions,the internal control construction of public institutions is of great significance and is worthy of long-term follow-up research.In the past two decades,internal control has been bringing attention from people both in business world and academical fields.Froud sandals revealed in Annual report on the implementation of the central budget and auditing of other financial revenues and expenditures in 2009,such as setting up "small treasury" and issuing false invoices,directly aroused the attention to the internal control construction of institutions and administrative units.It has also become an important reason for the Ministry of Finance to issue the Administrative and Public Institutions' Internal Control Specification(Trial)in 2012.Since then,the Ministry of Finance has issued normative documents on the evaluation of internal control of administrative institutions and the compilation of reports in 2016 and 2017,all of which release the signal that the internal control construction of institutions in our country needs to be improved urgently.This article focuses on the current situation and problems of internal control of Press B,a typical public welfare institution in the periodical industry.On the basis of studying the internal control documents issued by the Ministry of Finance since 2012,the writer goes deep into Press B for several weeks to make interviews,investigations and to collect relevant documents.Firstly,it introduces the concept,categories and operation objectives of public institutions,secondly,it expounds the historical evolution of internal control norms,theoretical support,main risk points and basic control methods of public institutions;on this basis,starting from the organizational structure,decision-making mechanism,post responsibility system,personnel management policy,financial system and specific business processes,it constructs internal control of Press B.Through the analysis and summary of the current situation of implementation,the existing problems remain in Press B includes the low station location of the "first-hand" project,the work mechanism needs to be improved,the failure of the internal control manual,the blank of risk management and internal control evaluation,the blank of business process design and implementation,etc.Finally,the writer put forward targetedimprovement countermeasures.